Regulatory Alerts2025-09-04 | DOF 5767246Added
Resolution modifying the General Provisions applicable to investment funds and persons providing services to them
The National Banking and Securities Commission replaces Annexes 5, 6, and 7, as well as Series R01 and R13 of Annex 8 of the General Provisions applicable to investment funds and service providers. These changes incorporate accounting requirements for valuing non-short-term capital investments classified as negotiable financial instruments to reduce earnings volatility and ensure convergence with Financial Reporting Standards. The resolution enters into force on January 1, 2026, with accounting changes required to comply with Financial Reporting Standard B-1.
More like this from SHCP
SHCP published 20 documents in the last 30 days. We email you each new one the day it's published.
Topics
Share